Jeffery v. Commissioner of Internal Revenue

These three cases involve the same questions and were consolidated for hearing and decision. They are petitions by Joseph A. Jeffery, B. A. Jeffery and Mortimer C. DeWitt to review decisions of the Board of Tax Appeals affirming the action of the Commissioner of Internal Revenue in assessing on redetermination against each of them deficiencies in income taxes for the year 1922 in the respective sums of $13,423.96, $13,218.16, and $13,197.83.